The proper tax base : structural fairness from an international and comparative perspective : essays in honor of Paul McDaniel / edited by Yariv Brauner, Martin James McMahon, Jr.
نوع المادة : نصالسلاسل:Series on international taxation ; 39الناشر:Alphen aan den Rijn, The Netherlands : Kluwer Law International ; [2012]الموزع:Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, [2012]تاريخ حقوق النشر: copyright 2012وصف:xviii, 257 pages : illustrations ; 25 cmنوع المحتوى:- text
- unmediated
- volume
- 9789041132864 (acidfree paper)
- 9041132864 (acid-free paper)
- K4465 .P69 2012
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
---|---|---|---|---|---|---|---|
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | K4465 .P69 2012 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010011120038 | ||
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | K4465 .P69 2012 (إستعراض الرف(يفتح أدناه)) | C.2 | المتاح | 30010011120039 |
Includes bibliographical references.
Part. I. Tax expenditures. The Staff of the Joint Committee on Taxation revision of tax expenditure classification methodology : what is to be made of a change that makes no changes? / Paul R. McDaniel -- Taxing tax expenditures? / Martin J. McMahon, Jr. -- The tax expenditure concept globally / Miranda Stewart -- Tax reform and tax expenditures in Australia / Richard J. Vann -- Tax reform Paul McDaniel Style : the repeal of the grantor trust rules / Laura E. Cunningham and Noel̈ B. Cunningham. Part II. The fair tax base and international tax reform -- Horizontal equity revisted / James Repetti and Diane Ring -- What is this thing called source? / Lawrence Lokken -- Formula based transfer pricing / Yariv Brauner. Part III. A comparative perspective. The EU proposed CCCTB : some tax treaty issues / Kees van Raad -- Shared legal orders : some thoughts about the influence of EU case law on international tax law rules of the EU member states / Irene J.J. Burgers -- Intra group loans : a Swedish perspective / Bertil Wiman -- European VAT and jurisdiction to tax / Antonio Vaźquez del Rey.